Accounting Information Systems in the Age of Artificial Intelligence: Theoretical Frameworks and a Prospective Model

LES SYSTÈMES D’INFORMATION COMPTABLE À L’ÈRE DE L’INTELLIGENCE ARTIFICIELLE: CADRES THÉORIQUES ET MODÈLE PROSPECTIF

Gatifi Ayoub () and Mdarbi Saïd ()
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Gatifi Ayoub: ESTC - Ecole Supérieure de Technologie de Casablanca
Mdarbi Saïd: ESTC - Ecole Supérieure de Technologie de Casablanca

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Abstract: This paper examines the integration of Artificial Intelligence (AI) into Accounting Information Systems (AIS). The analysis highlights the major contributions of AI, including the automation of repetitive tasks, the reduction of human errors, the strengthening of internal controls, and the improvement of financial data reliability. The study also underlines the ability of AI to process large datasets and deliver predictive analyses, thereby enhancing decision-making and organizational performance, particularly in SMEs and industrial sectors. However, the article stresses the main barriers to adoption: high implementation costs, resistance to change, the need for new skills, and ethical challenges related to data confidentiality and algorithm transparency. Through case studies and a theoretical framework combining TAM, TOE and TTF, this research illustrates both the benefits and limitations of this technological transformation. Ultimately, it opens up future perspectives, demonstrating that innovations such as machine learning, blockchain, and continuous auditing will transform the accounting profession.

Keywords: Artificial Intelligence – Accounting Information Systems – Automation – Performance – Ethical Governance .; Intelligence artificielle -Systèmes d'information comptable -Automatisation -Performance -Gouvernance éthique Artificial Intelligence -Accounting Information Systems -Automation -Performance -Ethical Governance (search for similar items in EconPapers)
Date: 2025-11-25
Note: View the original document on HAL open archive server: https://hal.science/hal-05392003v1
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Published in REVUE DE MANAGEMENT & CULTURES (REMAC), 2025, 182 (14), pp.88-104

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